2025 (5) TMI 825

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.... 2. That the assessee has not provided proper opportunity of being heard which is bad in law as against the principle of natural law of Justice, more over no show cause notice has ever been issued by the A/A or the First appellant Authority for filling a particular document whereas on the other hand everything is available on the Income tax portal and every Authority has an access to find out the same. 3. That the A/A erred in making addition on a/c of Commission which has never been received nor accrued not only in the year under assessment even till date it has never been received by the assessee and not been paid by the Company which is against the ruling of State Bank of Travancore VS Commissioner of Income Tax (Appeal) (1986) 158 ITR....

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....ts of the case are that, the Assessee filed return of income declaring total income of Rs. 80,59,150/-. During the course of assessment proceedings, the A.O. observed on perusal of the AIR Information that, as per Form No. 26AS the Assessee received total commission of Rs. 97,12,121/- from M/s Laxmi Remote (India) Pvt. Ltd. and TDS on 9,71,212/- was deducted thereon by the deductor M/s Laxmi Remote (India) Pvt. Ltd., however, in the Return of income, the Assessee had declared total commission amounting to Rs. 21,15,420/- only resulting suppression of commission receipt of Rs. 75,96,701/-. Accordingly, the Ld. A.O. added the said amount of Rs. 75,96,701/- to the returned income of the Assessee. Aggrieved by the assessment order, the Assessee....

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.... TDS has rightly deducted the TDS and deposited the amount in the Government account, thus, sought for dismissal of the Appeal. 6. We have heard both the parties and perused the material available on record. It is not in dispute that as per 26AS, the Assessee has been shown as recipient of commission amount of Rs. 97,12,121/-. Further the Assessee has shown total commission of Rs. 21,15,420/- only. Apart from the same, the Assessee has also taken full credit of TDS deducted by the payer on commission shown in the Form No. 26AS. It is the case of the Assessee that the Assessee has not received any of the commission amounts from the payee i.e. M/s Laxmi Remote (India) Pvt. Ltd., therefore, the said Company should not have debited TDS amount ....